News and Events - Tax


5th Dec 2018News

Tax Team Winter Newsletter

Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition, Jonathan Kinnear QC and Laura Stephenson cover the important decision of R (oao PML Accounting Limited) handed down by the Court of Appeal which touches on penalties following a resolution of the underlying decision. Vivienne Tanchel and Howard Watkinson consider […]

15th Nov 2018News

Jonathan Kinnear QC in success in Court of Appeal Civil Division

The Civil Division of the Court of Appeal today handed down judgment in the case of Syed Ahmed v CPS.  The case involved a technical point of law relating to whether the High Court was entitled to appoint an Enforcement Receiver in respect of certain pension polices held in Mr Ahmed’s name.  Mr Ahmed challenged […]

30th Jul 2018News

Tobacco and Personal Use: The Assessment and Penalty

Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family.  He […]

15th May 2018Newsflash

When is a “Reasonable Excuse” Reasonable?

Joshua Carey appeared for HMRC before the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in the matter of Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0128 (TCC). The decision was released today. This case marks the first opportunity the Upper Tribunal has had to consider the test for “reasonable excuse”. […]